Salary Calculators

Calculators and interactive tools that will help you learn more about total employer expenses and social contributions in Bulgaria

Calculator Gross to Net 

Enter the gross monthly income of your employees in Bulgaria and you will receive the net monthly income after taxes and deductions.

BGN (1 BGN = 0.5113 EUR)
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Tax Guide

Accounting Tax Guide

  • 20%  VAT

  • 10% Corporate Income Tax

  • 10% Tax on representative expences

  • 5% Tax on Dividend

  • 10% Personal Income Tax (PIT)

  • 3000 Maximal Insurance Treshold (BGN)

Employer Payroll Tax Guide

  • 4,80%  Health Insurance

  • 8,00% Health Insurance on unpaid leave

  • 8,22% Pension Fund Employees born after 1960

  • 11,02% Pension Fund Employees born before 1960
  • 2,10% Common Disease and Maternity Fund

  • 0,60% Unemployment Fund

  • 2,80% Additional Obligatory Pension Fund after 1960

  • 0,40% Accidental and Professional Disease Fund*
  • 4,80% Health Insurance on temporary disability

Employee Payroll Tax Guide

  • 3,20% Health Insurance

  • 8,00% Health Insurance on unpaid leave

  • 6,58% Pension Fund Employees born after 1960

  • 8,78% Pension Fund Employees born before 1960

  • 1,40% Common Disease and Maternity Fund
  • 0,40% Unemployment Fund
  • 2,20% Additional Obligatory Pension Fund after 1960

At first sight

The minimum monthly salary in Bulgaria is BGN 610, which reflects the minimum wage received for full-time work – 8 hours a day or 40 hours a week.

On the top of that, there is a different minimum insurance income depending on the job position of the employee and the employer’s economic activity based on which are paid the social and health contributions. For example, managers in different industries the minimum monthly insurance income varies between BGN 610 and BGN 1589.

The maximum insurance income in Bulgaria is BGN 3 000. Respectively, for a monthly salary over BGN 3 000, only personal income tax (10%) is due for the part exceeding the maximum insurance income.

*Labor Accidents and Occupational Diseases fund covers cases of disability, death, temporary incapacity for work and temporary reduced working capacity due to labor accident or occupational disease. It ranges from 0.4 to 1.1% depending on the economic activity of the employer. The lowest is in the administrative sphere and the highest is in the construction and heavy industry business;

Health insurance in Bulgaria is obligatory and supplementary. The health insurance of the employees under employment contract is paid by the employer and for 3rd category of labour is split into 4.8% for the employer and 3.2% for the employee.

For the self-employed persons, the health insurance is at their expense. The unemployed in Bulgaria must pay a minimum of BGN 24.40 per month.

Bulgarian social security system

The Bulgarian social security system covers general disease, labour-related accidents, occupational disease, maternity, unemployment, aging and death. Any person working in Bulgaria is subject to social security in the country.

In this respect the employer, in the capacity as insurer, is obliged to withhold and pay social security and health insurance contributions to its employees on a monthly basis. The social security and health insurance contributions are due on the total gross remuneration of each employee within the minimum and maximum insurance incomes as explained in the paragraph above.

The Bulgarian labour and social security law divides employees into three categories depending on the nature of their work and their specific working conditions, namely, first, second and third category of work. The Council of Ministers determines which type of work belongs to which category. The most common category is the third category of work, which provides the most standard and favourable working conditions.

Conversely, the working conditions for the first and second categories of work employees are more harmful to their physical and mental state and working ability and the respective employees enjoy some additional employment (reduced working time) and social security rights (such as an entitlement to early retirement).

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